§ Mr. Arthur Lewisasked the Chancellor of the Exchequer whether he is aware that when the ordinary taxpayer has to live in premises supplied by his employer due to the nature of his employment, such as civic building caretakers, office keepers, etc., the estimated emolument is taxed for income tax purposes; and whether he will introduce this system so far as Ministers of the Crown and their use of Government supplied homes are concerned.
§ Mr. Patrick JenkinIn general where an employee is required for the proper performance of his duties to live in120W accommodation provided for him by his employer he ranks for tax purposes as a representative occupier of the accomodation and is not taxable on its value. Ministers of the Crown are dealt with under the same rule.